AUDIT QUALITY DURING THE COVID-19 PANDEMIC: ANALYSIS OF PROCEDURES, COSTS, REPORTING TIME PRESSURE AND AUDIT SITUATIONS

This study determined the effect of audit procedures, audit fees, time budget pressure, and auditor skepticism on audit quality with the COVID-19 pandemic audit situation as an intervening variable, either partially or simultaneously. The method used in this study is a quantitative approach, the design used is a survey, a questionnaire is used as a research instrument, and then statistical analysis uses path analysis on the answers of 37 auditors who are domiciled in Bandung Raya. The results show that the COVID-19 pandemic audit situation is an intervention that affects audit quality, partially that audit procedures have a positive and significant effect on audit quality, while audit fees, time budget pressure, and auditor skepticism show no significant effect on audit quality. . The results simultaneously show that audit procedures, audit fees, time budget pressure, and auditor skepticism have a positive and significant effect on audit quality with the COVID-19 pandemic audit situation as an intervening variable. Precisely this study shows the need for audit reform by evaluating the current phenomenon (COVID-19) that is happening. And urgent reforms need to be done so that audit quality is always dynamic and current. This will provide a solution to the application of technology and the psychological value of those involved. © 2022 Science Press. All rights reserved.

Data Safety Prediction Using Bird’s Eye View and Social Distancing Monitoring for Penang Roads

In terms of fatalities, Malaysia ranks third among ASEAN countries. Every year, there is an increase in accidents and fatalities. The state of the road is one factor contributing to near misses. A near miss is an almost-caused accident, an unplanned situation that could result in injury or accidents. The Majlis Bandar Pulau Pinang (MBPP) has installed 1841 closed-circuit television (CCTV) cameras around Penang to monitor traffic and track near miss incidents. When installing CCTVs, the utilisation of video allows resources to be used and optimised in situations when maintaining video memories is difficult and costly. Highways, industrial regions, and city roads are the most typical places where accidents occur. Accidents occurred at 200 per year on average in Penang from 2015 to 2017. Near misses are what create accidents. One of the essential factors in vehicle detection is the “near miss.” In this study, You Only Look Once version 3 (YOLOv3) and Faster Region-based Convolutional Neural Network (Faster RCNN) are used to solve transportation issues. In vehicle detection, a faster RCNN was used. Bird’s Eye View and Social Distancing Monitoring are used to detect the only vehicle in image processing and observe how near misses occur. This experiment tests different video quality and lengths to compare test time and error detection percentage. In conclusion, YOLOv3 outperforms Faster RCNN. In high-resolution videos, Faster RCNN outperforms YOLOv3, while in low-resolution videos, YOLOv3 outperforms Faster RCNN. © Universiti Putra Malaysia Press.